Research On The Countermeasures Of The Discipline Inspection Team Of The Grassroots Tax Department To Prevent Taxation Power Rent-seeking

Due to the widespread existence of government intervention and insufficient supervision of political power,rent-seeking behavior is very common in public power use.As the department that controls the lifeline of national tax economy,tax department has the power of tax law enforcement and administration.The staff of the grassroots tax department directly faces the taxpayers,if they lack the corresponding effective supervision and power restriction in the process of daily tax management,they are prone to rent-seeking which will not only cause the loss of national taxes,but also reduce the credibility of the tax system.The purpose of this article is to analyze the rent-seeking problem of grassroots taxation power by using the theory of power rent-seeking,based on the actual situation of grassroots tax discipline inspection and supervision,and explore the methods of grassroots tax discipline inspection team,so as to further improve the discipline inspection and supervision system of grassroots tax department.This paper analyzes the setting,scope of responsibilities and supervision methods of the Discipline Inspection Team of Taxation Bureau in District D,summarizes the manifestations of taxation power rent-seeking,finds out the shortcomings in preventing taxation power rent-seeking and analyzes the reasons,and then puts forward countermeasures for the existing problems.From two aspects of the main body of preventing rent-seeking behavior and the institutional environment of taxation power rent-seeking,this paper tries to find out the reasons for the deficiencies in the process of preventing taxation power rent-seeking in the actual work of the Discipline Inspection Team of Taxation Bureau in District D.First,there are some deviation in the ideological consciousness of the subject of rent-seeking,and the second is the the lack of institutional environment construction to prevent taxation power rent-seeking.According to the problems existing in Taxation Bureau in District D,we can see the problems existing in the work of the grassroots tax discipline inspection department.Therefore,the improvement of the grass-roots tax discipline inspection and supervision work can mainly start from three aspects: Strengthening the system environment construction of preventing taxation power rent-seeking of power,clarifying the supervision responsibility between the political actors,the administrative subject highlights the key points in the process of supervision.